Sportsrock this is mainly for you ... They are estimating the salary cap for next year will be around $51 million. According to Hoopshype, the estimated payroll for the Magic is $44 million next year, which gives the team $7 million to spend. However, the NBA has a 'soft' cap figure. The key will be the luxury tax threshold. Under the new CBA the 2005-2006 threshold will be 61% of the Basketball Related Income (BRI). Based on the math, the rough estimate will be a salary cap maxing out at $61.7 million before a team has to pay the luxury tax. 2006-07 Estimates Magic's payroll: $44.4 million Salary cap: $49.2 million Luxury tax threshold: $59.7 million MLE: $5.4 million